NON-PROFIT ORGANIZATIONS Real Issues for Public Administrators

American Society for Public Administration Series in Public Administration and Public Policy NON-PROFIT ORGANIZATIONS Real Issues for Public Administrators

Nicolas A. Valcik Teodoro J. Benavides Kimberly Scruton CRC Press Taylor & Francis Group 6000 Broken Sound Parkway NW, Suite 300 Boca Raton, FL 33487-2742 © 2015 by Taylor & Francis Group, LLC CRC Press is an imprint of Taylor & Francis Group, an Informa business

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Teodoro Benavides dedicates this book to his grandfather Teodoro J. Benavides.

Kimberly Scruton dedicates this book to Dennis, Kiden, and Kolby Scruton, with love.

Contents

Foreword...... xix Preface...... xxi Acknowledgments...... xxiii About the Authors...... xxv

SEcTION I INTRODUCTION 1 Basic Concepts and Issues of Non-Profit Organizations...... 3 What Is a Non-Profit Organization?...... 3 History of Non-Profit Organizations in the United States...... 6 Recorded Policies and Procedures...... 6 Proper Documentation for 501(c)(3) Status...... 7 Controls over Financing...... 8 Financing...... 9 Mission...... 10 Vision...... 10 Organizational Framework...... 10 Membership and Client Documentation...... 11 Recruitment/Marketing Drives...... 11 Donors...... 12 Infrastructure Needs...... 12 Size of a Non-Profit Organization...... 13 Volunteers...... 13 Appointed Positions...... 13 Financial Reserves...... 13 Conference Planning...... 14 Controls over Personnel...... 15

vii viii ◾ Contents

SEcTION II PUBLIC RELATIONS ISSUES 2 Boy Scouts of America — Atheist Court Case — 1990...... 19 Phase I — Situation...... 19 Potential Issues for Public Relations...... 20 Phase II — First Issue...... 21 Potential Issues for Public Relations...... 22 Phase III — Second Issue...... 22 Potential Issues for Public Relations...... 23 Phase IV — Future Plans...... 23 Phase V — Resolution and Conclusion...... 24 3 Boy Scouts of America — Gay Scoutmaster Court Case — 2000...... 25 Phase I — Situation...... 25 Potential Issues for Public Relations...... 26 Phase II — First Issue...... 27 Potential Issues for Public Relations...... 28 Phase III — Second Issue...... 28 Potential Issues for Public Relations...... 30 Phase IV — Third Issue...... 30 Potential Issues for Public Relations...... 31 Phase V — Resolution and Conclusion...... 31 4 Alcoholics Anonymous — Midtown AA Scandal — 2007...... 33 Phase I — Situation...... 33 Potential Issues for Public Relations, Civil Litigation, and Criminal Charges...... 34 Phase II — First Issue...... 34 What Could the Advisory Board Do?...... 35 Phase III — Second Issue...... 36 Relationships with Religious Organizations...... 36 Phase IV — Third Issue...... 37 Does the Advisory Board Really Want to Know?...... 37 Recommendations and Concluding Remarks...... 38 5 United Network for Organ Sharing — Falsifying Lists of Patients Needing Organs — 2008...... 39 Phase I — Situation...... 39 Potential Issues for Public Relations...... 40 Phase II — First Issue...... 40 Potential Issues for Public Relations...... 41 Phase III — Second Issue...... 42 Potential Issues for Public Relations...... 43 Phase IV — Resolution and Conclusion...... 43 Contents ◾ ix

6 World Health Organization — Vaccine Scandal — 2009...... 45 Phase I — Situation...... 45 Potential Issues for Public Relations...... 46 Phase II — First Issue...... 46 Potential Issues for Public Relations...... 47 Phase III — Second Issue...... 48 Potential Issues for Public Relations and Logistics...... 48 Phase IV — Third Issue...... 49 Potential Issues for Public Relations and Logistics...... 49 Phase V — Resolution and Conclusion...... 50 Recommendations and Concluding Remarks...... 50 7 Susan G. Komen for the Cure — Planned Parenthood — 2011...... 51 Phase I — Situation...... 51 Potential Issues for Public Relations...... 52 Phase II — First Issue...... 52 Potential Issues for Public Relations...... 54 Phase III — Second Issue...... 54 Potential Issues for Public Relations...... 55 Phase IV — Third Issue...... 56 Potential Issues for Public Relations...... 57 Phase V — Resolution and Conclusion...... 57 8 Lance Armstrong Investigated by Federal Prosecutors — Public Relations Damage — 2011...... 59 Phase I — Situation...... 59 Potential Issues for Public Relations...... 60 Phase II — First Issue...... 60 Phase III — Second Issue...... 61 How Much Damage Can the Organization Incur?...... 61 What Options Are Open to the Director?...... 62 Phase IV — Third Issue...... 63 Options Open to the Director...... 63 Phase V — Fourth Issue...... 64 Issues Raised...... 64 Phase VI — Resolution and Conclusion...... 65 Recommendations and Concluding Remarks...... 65 SEcTION III M ISMANAGEMENT OF FUNDS AND EMBEZZLEMENT 9 American Cancer Society — Embezzlement — 2000 and 1980s...... 69 Phase I — Situation...... 69 Potential Public Relations Issues...... 71 x ◾ Contents

Phase II — First Issue...... 71 Potential Issues for Public Relations...... 72 Phase III — Third Issue...... 72 Potential Issues for Public Relations...... 73 Phase IV — Resolution and Conclusion...... 73 10 United Way — Misuse of Funds by Executives — 1992...... 75 Phase I — Situation...... 75 Potential Public Relations Issues...... 76 Phase II — First Issue...... 76 Potential Issues for Public Relations...... 77 Phase III — Second Issue...... 77 Potential Issues for Public Relations...... 78 Phase IV — Third Issue...... 78 Potential Issues for Public Relations...... 78 Phase V — Resolution and Conclusion...... 78 11 NAACP — Misuse of Funds Question — William F. Gibson — 1995...... 81 Phase I — Situation...... 81 Potential Issues for the Board to Consider...... 83 Phase II — Board Action...... 84 Phase III — The New Road Ahead...... 85 Phase IV — Resolution and Conclusion...... 85 Recommendations and Concluding Remarks...... 85 12 American Red Cross — Hurricane Katrina — 2005...... 87 Phase I — Situation...... 87 Potential Issues for the Administrator to Consider...... 88 Phase II — First Issue...... 89 Potential Issues for the Administrator to Consider...... 89 Phase III — Second Issue...... 90 Potential Issues for the Administrator to Consider...... 91 Phase IV — Third Issue...... 91 Potential Issues for the Administrator to Consider...... 92 Phase V — Resolution and Conclusion...... 93 Recommendations and Concluding Remarks...... 93 13 Gloria Wise Boys and Girls Club — 2005...... 95 Phase I — Situation...... 95 Potential Issues for Public Relations...... 96 Phase II — First Issue...... 96 Potential Issues for Public Relations...... 97 Contents ◾ xi

Phase III — Second Issue...... 98 Potential Issues for Public Relations...... 98 Phase IV — Resolution and Conclusion...... 99

14 Oral Roberts University Scandal — Ethical/Financial Corruption — 2007...... 101 Phase I — Situation...... 101 Potential Issues for the Administrator to Consider...... 102 Phase II — First Issue...... 102 Potential Issues for the Administrator to Consider...... 103 Phase III — Second Issue...... 104 Potential Issues for the Administrator to Consider...... 104 Phase IV — Third Issue...... 104 Potential Issues for the Administrator to Consider...... 105 Phase V — Fourth Issue...... 105 Potential Issues for the Administrator to Consider...... 106 Phase VI — Resolution and Conclusion...... 106 Recommendations and Concluding Remarks...... 106

15 TOEIC Scandal in Japan — Nepotism, Mismanagement of Funds — 2009...... 107 Phase I — Situation...... 107 Potential Public Relations Issues...... 108 Phase II — First Issue...... 109 Potential Issues for Public Relations...... 110 Phase III — Second Issue...... 110 Potential Issues for Public Relations...... 110 Phase IV — Third Issue...... 111 Potential Issues for Public Relations...... 111 Phase V — Resolution and Conclusion...... 111

16 Republican National Committee — Misuse of Funds — 2010...... 113 Phase I — Situation...... 113 Potential Public Relations Issues...... 114 Phase II — First Issue...... 114 Potential Issues for Public Relations...... 115 Phase III — Second Issue...... 115 Potential Issues for Public Relations...... 116 Phase IV — Third Issue...... 116 Potential Issues for Public Relations...... 116 Phase V — Chairman’s Actions...... 117 Phase VI — Resolution and Conclusion...... 117 xii ◾ Contents

SEcTION IV CR IMINAL OR UNETHICAL ACTS IN NON- PROFIT ORGANIZATIONS 17 Jimmy Hoffa — Corruption of Unions — 1970s...... 121 Phase I — Situation...... 121 Potential Issues for the Administrator to Consider...... 122 Phase II — First Issue...... 122 Potential Issues for the Administrator to Consider...... 123 Phase III — Second Issue...... 123 Potential Issues for the Administrator to Consider...... 124 Phase IV — Third Issue...... 124 Potential Issues for the Administrator to Consider...... 125 Phase V — Fourth Issue...... 125 Potential Issues for the Administrator to Consider...... 125 Phase VI — Resolution and Conclusion...... 126 Recommendations and Concluding Remarks...... 126 18 Tailhook Association — Alleged Sexual Harassment and Molestation — 1991...... 127 Phase I — Situation...... 127 Potential Issues for the Administrator to Consider...... 128 Phase II — First Issue...... 128 Potential Issues for the Administrator to Consider...... 129 Phase III — Second Issue...... 129 Potential Issues for the Administrator to Consider...... 130 Phase IV — Resolution and Conclusion...... 130 Recommendations and Concluding Remarks...... 131 19 New Life Children’s Refuge — Child Adoption Scandal during the Haiti Earthquake — 2010...... 133 Phase I — Situation...... 133 Potential Issues for the Director to Consider...... 134 Phase II — The First Issue...... 135 Potential Issues for the Director to Consider...... 135 Phase III — Second Issue...... 136 Potential Issues for the Administrator to Consider...... 136 Phase IV — Resolution and Conclusion...... 136 Recommendations and Concluding Remarks...... 137 20 Second Mile — Sexual Predator — Penn State University — 2011...... 139 Phase I — Situation...... 139 Potential Issues for Public Relations...... 140 Contents ◾ xiii

Phase II — First Issue...... 140 Potential Issues for Public Relations...... 141 Phase III — Second Issue...... 141 Potential Issues for Public Relations...... 142 Phase IV — Third Issue...... 143 Potential Issues for Public Relations...... 143 Phase V — Resolution and Conclusion...... 144 21 ACORN — Voter Fraud — 2011...... 145 Phase I — Situation...... 145 Potential Issues for Public Relations...... 146 Phase II — First Issue...... 146 Potential Issues for Public Relations...... 147 Phase III — Second Issue...... 147 Potential Issues for Public Relations...... 148 Phase IV — Third Issue...... 149 Potential Issues for Public Relations...... 150 Phase V — Resolution and Conclusion...... 150 22 Catholic Church — Sexual Abuse Scandal — Ongoing...... 153 Phase I — Situation...... 153 Potential Issues for Public Relations...... 154 Phase II — First Issue...... 155 Potential Issues for Public Relations...... 156 Phase III — Second Issue...... 156 Potential Issues for Public Relations...... 157 Phase IV — Third Issue...... 157 Potential Issues for Public Relations...... 158 Phase V — Resolution and Conclusion...... 158

SEcTION V ILLEGAL BUSINESS TRANSACTIONS AND FINANCIAL FRAUD IN NON-PROFITS 23 LDS Church — Document Buying Scandal — 1981–1987...... 163 Phase I — Situation...... 163 Potential Issues for the Director to Consider...... 164 Phase II — First Issue...... 164 Potential Issues for the Director to Consider...... 164 Phase III — Second Issue...... 165 Potential Issues for the Director to Consider...... 165 Phase IV — Third Issue...... 166 Potential Issues for the Director to Consider...... 166 xiv ◾ Contents

Phase V — Fourth Issue...... 166 Potential Issues for the Administrator to Consider...... 167 Phase VI — Fifth Issue...... 167 Potential Issues for the Director to Consider...... 168 Phase VII — Resolution and Conclusion...... 168 Recommendations and Concluding Remarks...... 168

24 Gandhi Memorial International Foundation — Fraud — 1996...... 171 Phase I — Situation...... 171 Potential Public Relations Issues...... 172 Phase II — First Issue...... 172 Potential Issues for Public Relations...... 173 Phase III — Second Issue...... 173 Potential Issues for Public Relations...... 174 Phase IV — Third Issue...... 174 Potential Issues for Public Relations...... 174 Phase V — Resolution and Conclusion...... 175

25 United Nations Oil-for-Food Scandal — 1996...... 177 Phase I — Situation...... 177 Potential Issues for the Administrator to Consider...... 178 Phase II — First Issue...... 178 Potential Issues for the Administrator to Consider...... 178 Phase III — Second Issue...... 179 Potential Issues for the Administrator to Consider...... 179 Phase IV — Third Issue...... 179 Potential Issues for the Administrator to Consider...... 180 Phase V — Fourth Issue...... 180 Potential Issues for the Administrator to Consider...... 181 Phase VI — Fifth Issue...... 181 Potential Issues for the Administrator to Consider...... 182 Phase VII — Resolution and Conclusion...... 182 Recommendations and Concluding Remarks...... 182

26 Tampa Bay Lowry Park Zoo — Salisbury Scandal — 2008...... 183 Phase I — Situation...... 183 Phase II — First Issue...... 184 Potential Issues for the Board to Consider...... 185 Phase III — Second Issue...... 185 Potential Issues for the Administrator to Consider...... 186 Phase IV — Third Issue...... 186 Potential Issues for the Administrator to Consider...... 186 Contents ◾ xv

Phase V — Fourth Issue...... 187 Potential Issues for the Administrator to Consider...... 187 Phase VI — Resolution and Conclusion...... 187

27 The Bernie Madoff Scandal — 2008...... 189 Phase I — Situation...... 189 Potential Public Relations Issues...... 190 Phase II — First Issue...... 191 Potential Issues for Public Relations...... 192 Phase III — Second Issue...... 192 Potential issues for Public Relations...... 192 Phase IV — Third Issue...... 193 Potential Issues for Public Relations...... 193 Phase V — Resolution and Conclusion...... 193

28 Renewing American Leadership — Gingrich Non-Profit Organization Paying His For-Profit — 2011...... 195 Phase I — Situation...... 195 Potential Public Relations Issues...... 196 Phase II — First Issue...... 196 Potential Issues for Public Relations...... 198 Phase III — Second Issue...... 198 Potential Issues for Public Relations...... 198 Phase IV — Third Issue...... 199 Potential Issues for Public Relations...... 199 Phase V — Resolution and Conclusion...... 199

SEcTION VI BRIBERY IN NON-PROFIT ORGANIZATIONS

29 International Olympic Committee — Bribe for Location — 1998...... 203 Phase I — Situation...... 203 Potential Issues for the Administrator to Consider...... 204 Phase II — First Issue...... 204 Potential Issues for the Administrator to Consider...... 204 Phase III — Second Issue...... 205 Potential Issues for the Administrator to Consider...... 205 Phase IV — Third Issue...... 206 Potential Issues for the Administrator to Consider...... 206 Phase V — Resolution and Conclusion...... 207 Recommendations and Concluding Remarks...... 207 xvi ◾ Contents

30 Fiesta Bowl Scandal — 2010...... 209 Phase I — Situation...... 209 Potential Public Relations Issues...... 210 Phase II — First Issue...... 211 Potential Issues for Public Relations...... 212 Phase III — Second Issue...... 212 Potential Issues for Public Relations...... 213 Phase IV — Third Issue...... 213 Potential Issues for Public Relations...... 214 Phase V — Resolution and Conclusion...... 214

SEcTION VII ELECTION FRAUD IN NON-PROFIT ORGANIZATIONS 31 LULAC — Alleged Election Scandal/Public Funds — 2011...... 217 Phase I — Situation...... 217 Potential Public Relations Issues...... 218 Phase II — First Issue...... 218 Potential Issues for Public Relations...... 219 Phase III — Second Issue...... 219 Potential Issues for Public Relations...... 220 Phase IV — Third Issue...... 220 Potential Issues for Public Relations...... 220 Phase V — Resolution and Conclusion...... 220 32 North Carolina Democratic Party — Election Scandal — 2012...... 223 Phase I — Situation...... 223 Potential Public Relations Issues...... 224 Phase II — First Issue...... 225 Potential Issues for Public Relations...... 225 Phase III — Second Issue...... 226 Potential Issues for Public Relations...... 226 Phase IV — Third Issue...... 226 Potential Issues for Public Relations...... 227 Phase V — Resolution and Conclusion...... 227

SEcTION VIII G OVERNMENT ACTIONS AGAINST NON- PROFIT ORGANIZATIONS 33 Greenpeace — Sinking of the Rainbow Warrior by French Government — 1985...... 231 Phase I — Situation...... 231 Potential Issues for the Director to Consider...... 232 Contents ◾ xvii

Phase II — First Issue...... 232 Potential Issues for the Director to Consider...... 233 Phase III — Second Issue...... 233 Potential Issues for the Director to Consider...... 234 Phase IV — Third Issue...... 234 Potential Issues for the Director to Consider...... 235 Phase V — Fourth Issue...... 235 Potential Issues for the Director to Consider...... 236 Phase VI — Resolution and Conclusion...... 236 Recommendations and Concluding Remarks...... 236

SEcTION IX CONCLUSION 34 What Do We Take Away from These Case Studies?...... 241

References...... 245

Foreword

Nicolas Valcik, Teodoro Benavides and Kimberly Scruton’s book, Non-Profit Organizations: Real Issues for Public Administrators, provides readers with an informative overview of how non-profit organizations should establish operating practices and policies to ensure public trust. Historically, non-profit organizations have performed duties and services in support of various causes throughout the world. In our time, non-profit organizations have become a critical part of our society and are involved in various and diverse ways to improve people’s lives. This book provides an excellent understanding of how non-profit organizations must also accept responsibility for managing their people and resources in a manner that serves the general public, donors, government officials, and recipients of services. This book authored by Valcik, Benavides, and Scruton provides readers with a pragmatic and informative overview of how non-profit organizations can benefit from clarity of purpose and mission, transparency, and accountability. Those seeking to gain an understanding of how non-profit organizations should address internal controls and manage public relation issues will also benefit greatly from the thought-provoking questions and case studies of real events, which add to the intrigue and insightfulness of this work. Even seasoned professionals who are involved in non-profit organizations as part of a management team, governance structure, or as a volunteer will benefit and learn from how other non-profits have managed difficult fiscal and public relations issues. However, it is a must read for anyone recently appointed to a leadership role with a non-profit organization, someone who is considering a career in this type of organization, or someone who is considering serving on a non-profit organization board. The book also provides some practical training for individuals who serve as directors on boards of non-profit organizations. Readers who browse the pages can discover how a public relations crisis is quickly defined not by what you know but by what you don’t know. Clearly, board of director members and the organization’s leadership team will benefit from board members who ask that additional question during a crisis to discover and gain a better understanding of the problem.

xix xx ◾ Foreword

The book’s format lends itself to leisurely browsing of case studies that involve scandal, misuse of funds and questionable expenses, poor judgment, and nepotism, all which could result in significant negative publicity for a non-profit if not appro- priately managed by the leadership team and the governing board. Non-profit organizations rely primarily on donations, government, foundations, and commercial activities. As such, the authors provide excellent examples of where a board’s fiduciary duties were not executed in a manner that created transparency in the organization, for both donors and the general public. These examples provide an exceptional training tool for organizations to enhance performance and create a culture of continuous improvement. This book explores the important and various roles that governing boards should perform to ensure that non-profit organizations don’t find themselves in difficult political situations with donors, the general public, and other constituents. Foremost, the authors stress the importance of appointing board members who have skills and expertise that will serve the organization’s mission, policy development, and managerial decision making. Over the past years, I have served in various administrative positions at West Virginia University, with my latest assignment being that of vice president for administration and finance. During my tenure, I have faced many challenges that might have been prevented or at least easier to respond to if I had the benefit of reading this book.

Narvel G. Weese, Jr. Vice President for Administration and Finance West Virginia University Preface

Non-profit organizations rely heavily on the personnel who are employed, elected, or volunteer to work for the organization. The National Center for Charitable Statistics (NCCS) reported 25.4 percent of Americans over the age of 16 had vol- unteered for a non-profit organization between 2009 and 2013 (NCCS, 2013). However, many people who join or work for non-profit organizations lack a very basic understanding of how such organizations operate. In many cases, a non-profit organization is a small group operated entirely by elected board members who have little or no previous experience with non-profit organizations. Graduates from undergraduate programs in public administration or business more often than not have no formal training in non-profit organizations. Usually such training for managing non-profit organizations is offered only at the graduate level, and even then is offered only as electives or as part of a “certificate” or track in the overall program. In 2012, only 30 percent of the US population had a bachelor’s degree and only 10.9 percent held any type of graduate degree (Perez-Pena, 2012). The number of graduates in the United States who hold a master’s degree in public administration (or related field) or a master’s degree in business who have any training in managing a non-profit organization is extremely low, given the number of non-profit organizations that exist and are in need of professional management over their revenues, expenditures, and assets. In the United States alone, there were 1,409,430 tax-exempt organizations registered in 2013 with the Internal Revenue Service (IRS). These public charities had combined revenues of more than $1.59 trillion (2011), $1.49 trillion (2011) in total expenditures, and $2.87 trillion in assets (2011) (NCCS, 2013). The amounts of revenue, expenditures, and assets are even larger for non-profit organizations overall when considering the NCCS number is only for public charities and only for those non-profit organizations that generate enough revenue to file taxes with the IRS. The magnitude of revenues, expenditures, and assets moving through non- profit organizations’ financial structures is alarming when considering the lack of trained personnel available to manage these types of financial streams. Without properly trained personnel to manage financial assets and personnel effectively, the financial liabilities and risks to a non-profit are increased dramatically. Considering

xxi xxii ◾ Preface most non-profit organizations are small in size, this factor reduces the probability that the organization has a trained person with the requisite experience or skills to successfully manage the non-profit’s assets. This book was developed primarily for non-profit organization graduate students and members of non-profit organizations, as well as practitioners who may not have previous real-world experience working in the non-profit environment. The case studies were selected from a wide range of actual situations to provide readers with a perspective that enables them to consider their own decisions if faced with similar challenges. We selected case studies that ranged from unethical behavior to poor operational decisions to illegal activities. Many of the case studies address more than one issue that threatened the organization’s finances and its credibility to their stakeholders and the public. This book will allow readers to review difficult and complex case studies in order to create a checklist of issues to be aware of when working in a non-profit environment. It is the authors’ hope that this book will create a “safe” environment for administrators to “live” through the case study without suffering the consequences of lost resources or assets to their organization in reality. Acknowledgments

I thank everyone who has helped me with this book. I also thank the three reviewers we had for this project, Melissa Watkins, Donielle Maust, and Ruth Riggs. Their feedback was invaluable to us. My coauthors Teodoro Benavides and Kimberly Scruton, did great work on this book. Both authors had different perspectives and insights, which proved to be indispensable when working on a book of such complexity detailing the challenges public administrators must face. I thank my supervisor Liz Reynolds at West Virginia University, as well as my coworkers and colleagues who provided support and encouragement while I was working on this project. The employees in my department who work diligently for West Virginia University while making everything look easy deserve a special thanks. I acknowledge Andrea Stigdon for providing the book with a great cover design and perform- ing the tedious duty of proofing and editing the raw manuscript before the book was submitted to the publisher. Most of all, I thank my friends, family, and wife, Kristi, for their love and support of all of my endeavors.

Nicolas A. Valcik

I thank my mother Maria M. Benavides, and my father Manuel T. Benavides, who encouraged me to attend college and to become the first one in our family to earn a college degree. My mentor, Dr. N. Joseph Cayer, who inspired me to seek a career in public service is owed a debt of gratitude as well. Most of all I thank my wife, Aretha, who is always on my side and has been the inspiration to continue my new career and passion, which is teaching.

Teodoro J. Benavides

xxiii xxiv ◾ Acknowledgments

I am very grateful for the opportunity to benefit from the expertise and knowledge of my coauthors, Nicolas Valcik and Teodoro Benavides. Their distinct perspectives resulted in this outstanding work. Nicolas’s leadership and support were instru- mental in our successful collaboration and completion of this project. I extend my sincere appreciation to the project’s reviewers, Melissa Watkins, Donielle Maust, and Ruth Riggs. Their evaluation and comments assisted in shaping this work. I acknowledge and thank Andrea Stigdon for her contributions to the editing and artwork of this book. I am filled with gratitude to the administration, faculty, and staff of Methodist University, and specifically my colleagues and students in the Reeves School of Business, whose passion for education and desire for excellence direct my efforts. Most importantly, I thank my husband Denny, my sons, Kiden and Kolby, and my family, who provide me with their constant support, love, and encouragement that inspire me each day.

Kimberly E. Scruton About the Authors

Nicolas A. Valcik

Nicolas A. Valcik currently works as the director for institutional research and as a research associate professor in the Eberly School of Arts and Science — Public Administration Department at West Virginia University. Nicolas was formerly an associate director of strategic planning and analysis for the University of Texas at Dallas and served as a clinical assistant professor for public affairs for the University of Texas at Dallas. Nicolas earned a doctorate in public affairs, a master’s degree in public affairs in 1996, a bachelor’s degree in interdisciplinary studies in 1994, all from the University of Texas at Dallas, and an associate’s degree in political science from Collin County Community College in 1994. Prior to 1997, Nicolas worked for a number of municipalities, across different departments, as well as for Nortel. In 2013 Nicolas authored Hazardous Materials Compliance for Public Research Organizations: A Case Study, and in 2012 he coauthored with Paul E. Tracy Case Studies in Disaster Response and Emergency Management; both books were published by Taylor & Francis. In 2011, Nicolas coauthored with Ted Benavides Practical Human Resources Management for Public

xxv xxvi ◾ About the Authors

Managers: A Case Study Approach, published by Taylor & Francis. Prior to 2011, Nicolas authored Regulating the Use of Biological Hazardous Materials in Universities: Complying with the New Federal Guidelines, which was published by Mellen Press in 2006. Nicolas has served as editor for three volumes of New Directions for Institutional Research (Volumes 135, 140, 146 and coedited 156) in addition to writing numerous articles and book chapters on institutional research topics and homeland security issues. Nicolas specializes in several areas as both a researcher and a practitioner: higher education, information technology, human resources, homeland security, organizational behavior, and emergency management.

Teodoro J. Benavides

Ted Benavides currently serves as a faculty member for the University of Texas at Dallas (UTD) in the School of Economic, Political, and Policy Sciences’ public affairs program. He also served as a senior vice president for the Waters Consulting Group, which does executive search, compensation studies, and organizational analysis for public sector organizations, from June 2006 to August 2008. Ted served from 1998 to 2004 as city manager of Dallas, Texas. He was responsible for administering all programs and services for the city’s 1.2 million people and overseeing an annual $1.9 billion municipal budget and directing a workforce of 12,000 employees. From 1996 to 1998, Ted was city manager of the City of Denton, and from 1990 to 1996, he served as one of five assistant city managers in Dallas. Previously, he held a number of other positions with the City of Dallas, including director of the Budget and Research Department, assistant director of the Health and Human About the Authors ◾ xxvii

Services Department, assistant director of capital budget programs, capital budget administrator, and budget analyst. He joined the City of Dallas in March 1978. Ted earned a bachelor’s degree in education, political science, and history from Texas A&I University (now Texas A&M University–Kingsville) and a master’s degree in public administration from Southern Methodist University. He also is a graduate of both Leadership Dallas and the Executive Institute of the Texas Municipal League at the LBJ School of Public Affairs in Austin and is a fellow of the National Academy of Public Administration. Ted serves as the president of the North Texas Chapter of the American Society for Public Administration and is on the Academic Relations Committee of the National Forum for Black Public Administrators.

Kimberly E. Scruton

Kimberly E. Scruton is currently the dean of the Reeves School of Business at Methodist University in Fayetteville, North Carolina, and an assistant professor of management. In previous roles, Scruton served as the head men’s and women’s tennis coach, assistant athletic communications and marketing director, interim athletic director, and associate vice president for development at Shenandoah University. Scruton earned her undergraduate degree from West Liberty University, her graduate degree from Central Michigan University, and her doctorate from Shenandoah University. In 2013, Scruton authored Dissatisfaction and Attrition among Female Faculty in American Universities: An Analysis of the National Study of Postsecondary Faculty, which was published by Mellen Press. Prior to her career in higher education, she worked as a marketing director and manager in sport and retail industries. In her research, Scruton focuses on topics including management, leadership, motivation, gender studies, non-profit and for-profit organizational dynamics, organizational culture, organizational behavior, job satisfaction, decision making, higher education, cooperative and intentional learning communities, intercollegiate cross-gendered coaching, and athlete perceptions.

INTRODUCTION I

Chapter 1 Basic Concepts and Issues of Non-Pro t Organizations

What Is a Non-Pro t Organization? A non-profit organization is characterized by how it uses its revenue. Such an organization does not make a profit to benefit stakeholders or an individual that owns (or administers) the organization. The organization uses any revenue that is generated to support the organization’s mission, vision, and goals in perpetuity. There are a wide array of non-profit organizations attempting to fulfill different scopes of mission and vision to their targeted service group. For example, an organization that is tasked with feeding the homeless is very different in its function and mission from a group of Civil War re-enactors attempting to educate the population on a segment of American history. However, both groups work toward achieving their missions without the organizations making a profit. Every country has different guidelines for what is considered to be a non-profit organization. In the United States, an organization is considered to be tax exempt (a non-profit organization) if the entity has obtained 501(c) status from the federal Internal Revenue Service (IRS) designating the organization as a non-profit organization. Administrators should also be aware that in the United States, state laws can potentially define what a non-profit organization is more broadly than federal statute. In other parts of the world, the standards could be very different on what a non-profit organization is by definition. Table 1.1 provides a summary of the various types of tax exemption by the Internal Revenue Service in the United States.

3 4 ◾ Non-Profit Organizations: Real Issues for Public Administrators

Table 1.1 Non-Pro t Organizations in the United States 501(c) Status

Example(s) of Organizations with the Specific Tax Status or Description of Non- Managing a Tax Status Type of Tax Exemption Profit Organization Fund

501(c)(2) Title-holding Thompson & Thompson corporations for single-parent corporations

501(c)(3) Charitable organizations Association of that cannot be involved Institutional Research, in political activities Livestrong

501(c)(4) Civic leagues and social NAACP welfare organizations

501(c)(5) Labor unions, agricultural Teamsters and horticultural organizations

501(c)(6) Business leagues, etc. American Library Association

501(c)(7 Social and recreation Fairview Country Club clubs

501(c)(8) and 501(c)(10) Fraternal beneficiary Beni Hassan Shrine societies and domestic Temple #64 fraternal societies

501(c)(4), 501(c)(9), and Employee associations Draper Corp. 501(c)(9) 501(c)(17) employee benefit trust agreement

501(c)(12) Local benevolent life Utility Cooperative insurance associations, mutual irrigation and telephone companies, and like organizations

501(c)(13) Cemetery associations Woodward Hill Cemetery

501(c)(14) Credit unions and other Texans Credit Union mutual financial organizations Basic Concepts and Issues of Non-Profit Organizations ◾ 5

Table 1.1 (Continued) Non-Pro t Organizations in the United States 501(c) Status

Example(s) of Organizations with the Specific Tax Status or Description of Non- Managing a Tax Status Type of Tax Exemption Profit Organization Fund

501(c)(19) Veterans’ organizations Military Marksmanship Association

501(c)(20) Group legal services Camp Ruach Hachaim plan organizations

501(c)(21) Black lung benefit trusts National Black Lung Association

501(c)(25) Title-holding Valwood, Inc. corporations or trusts for multiple-parent corporations

501(c)(26) State-sponsored, North Carolina Health high-risk health Insurance Risk Pool, Inc. coverage organizations

501(c)(27) Qualified state- American Association of sponsored workers’ State Compensation compensation Insurance Funds organizations

Source: IRS, 2012.

Each 501(c) status has certain restrictions and requirements for the different types of organizations. Unlike a private industry or business organization, a non- profit organization focuses on generating enough revenue to be self-sustaining. Therefore, the costs passed onto their clients (or customers) should be greatly reduced from what a for-profit entity would require to be competitive in the mar- ketplace, because a for-profit entity needs to generate enough revenue to meet costs and earn a profit. Unlike for-profit organizations, tax-exempt organizations in the United States are required to produce guidelines and operating procedures to obtain tax-free status with the governmental taxing agency. Any organization that fails to adhere to taxing agency guidelines may jeopardize the organization’s tax-exempt status and risk subjecting all of its revenue to taxation deductions to the extent the organization qualifies for 501(c)(3) status and jeopardizing its donors’ charity income tax. Non-profit organizations typically rely on governmental and private grants, 6 ◾ Non-Profit Organizations: Real Issues for Public Administrators donations, and small fees for goods and services to pay for payroll, facilities main- tenance, and general overhead (i.e., utilities, vehicles, fuel).

History of Non-Pro t Organizations in the United States The history of non-profit organizations in the United States dates back to the Revolutionary War. The American peace/resistance movement began around the time of the revolution in 1776, and is considered to be the first non-profit organization formed in the United States. Later, a pattern was established where there would be a surge in the number of non-profit organizations formed after wars. This is true for the Second World War, after which professionals in the health and religious domains formed organizations to assist families that had lost the fathers and sons in the war. They also rehabilitated the veterans that had been traumatized by the war. The other moment when there was a notable surge in the number of non-profit organizations formed was during the Vietnam War. As the war raged on, American citizens formed many non-profit organizations that opposed the war. Many demon- strations took place in America. The war brought to light the difficulties that people in the developing countries are faced with. This led to the formation of numerous non-profit organizations in United States, whose focus was to improve the living conditions of the people in Africa and Asia through better health and education. Although charitable organizations have been in existence for centuries, the formalization of non-profit organizations did not take effect until the 1970s. Of the currently classified non-profit organizations in the United States today, it is estimated that more than 90 percent have been created since 1950. The number of non-profit organizations was at its peak in 1970s, as Americans sought to help numerous causes, including helping developing countries out of their health and education problems. The initial source of funds for the non-profit organizations was primarily donations from individuals, governments, and foundations. This has changed of late, and the non-profit organizations have turned to commercial activities that are run by professionals. The proceeds from these ventures are never distributed, as per the requirements for exemption, but used to achieve the purpose of the organization.

Recorded Policies and Procedures Non-profit organizations should maintain a set of bylaws, policies, or procedures that their organization uses as a guideline for proper management of the organization and to qualify for IRS 501(c)(3) status (United States). This written documentation should address what the organization can legally do according to the bylaws, the makeup of the board in the form of elected or appointed officials, and what the qualifications are for an elected board member, since they are legally responsible Basic Concepts and Issues of Non-Profit Organizations ◾ 7 for the organization. In addition, the articles of incorporation define paid members who are hired by the organization to perform administrative duties, as well as define the scope of their job responsibilities. Secondly, if the non-profit organization has a membership component to the organization or an executive board, the written documentation should define who is a member of the organization and the positions that comprise the executive board. If the organization uses voting to address such issues as changes in the bylaws or to the organization’s leadership, the organization must define what constitutes the minimum number of members needed to hold a vote (a quorum) and compo- sition of the membership (i.e., membership categories). The written documentation should define the mechanisms that are available for the members to cast their votes (i.e., online, mail, email, etc.), as well as which officer (or administrator) is responsible for counting the vote. The voting process is critical for many non-profit organizations, and the membership (if applicable) uses the voting process to direct the organization’s actions. If the voting process is flawed or undefined, then this can cause considerable friction in the non-profit organization and can expose the organization to litigation. If the non-profit organization has an elected executive board, the written documentation should define the duties of the executive positions as well as the qualifications to run and hold office for each officer. If other officers are appointed by the executive board, the bylaws should state what positions can be appointed, by which executive, and for how long the appointee can hold the position. Some of the items that should be considered when formulating qualifications for executive board members are education requirement, procedural requirement (i.e., nomi- nated by a board member), residency requirement, experience level, years of service with the organization, or if the officer has to have an active membership with an additional organization (i.e., national organization in addition to a regional organization affiliation). The bylaws should also address the issue of succession for each position, as well as contingency plans when officers resign or are voted out of their positions by the non-profit organization’s membership. The bylaws will need to include language in the governing document for how each officer is elected, the term limits, term restrictions (if, for example, the person that is elected can only serve once), and how the officer can be voted out of office, as well as what the representation of the organization must be for a quorum and a vote to count.

Proper Documentation for 501(c)(3) Status The 501(c)(3) status is usually referred to as the non-profit status. Organizations that have this status are exempt from federal taxation. Nongovernmental organizations fall under this category of tax-exempt organizations. For the non-profit status to be approved, the organization must be organized either as a corporation, a 8 ◾ Non-Profit Organizations: Real Issues for Public Administrators limited liability company, an unincorporated association, or a trust. The organizing document must have a purpose clause that limits the activities of the organization to a single purpose. The organizing document is also required to have a dissolution clause that distributes the assets of the non-profit organization to the federal or state government upon the dissolution of the organization. The document should specify whether the organization is a public charity or a private foundation. A public charity tends to have a more favorable tax exemption. The founders of the non-profit organization will need to complete Internal Revenue Service Form 1023. This form provides the organization recognition as a tax-exempt organization.

Controls over Financing Control systems are important in ensuring that the accounting records of an organization are reliable. They reduce the possibility of the management or staff reporting a random error and also assist in ensuring ethical accounting practices. The authenticity of the financial reports is assured. In addition, the faith of the stakeholders in the organization is enhanced. In order to safeguard the assets of non-profit organizations and increase accountability to the stakeholders (donors), it is suggested that such an organization adopt an internal control system (ICS) to manage its financial health. The process of the preparation of the financial statement is required to be devoid of faults so as to make the final statements authentic. The Dodd-Frank Act, which amends the Sarbanes-Oxley Act, requires that all companies provide management reports on the effectiveness of the companies’ control over their finances. In addition, the larger companies are required to have the effectiveness of their control measures assessed by external auditors. Most non- profit organizations do not qualify as large companies and are, therefore, not sub- ject to assessment by external auditors. Annual reports on the assessment of the control of finances are expected from the management and board of directors. Transparency in the handling of finances by the non-profit organizations is paramount to gain the trust of donors whose contributions they are dependent on. There is increased pressure and requirements to create a controlled environment within the organization in order to provide effective internal financial controls. To foster an adequate financial control environment, business integrity, culture, ethical business practices, and leadership philosophy are essential. Use of generally accepted accounting principles (GAAP) is one of the ways of creating a controlled environment in an organization. The procedures and policies that aid in the imple- mentation of the management directives constitute the internal control measures. The goal of these policies and procedures is to ensure that the non-profit organization achieves its objectives. The management is able to determine whether other components of internal control are working effectively through continuous and separate evaluations. If any anomalies in the internal controls are realized, then the management is able Basic Concepts and Issues of Non-Profit Organizations ◾ 9 to identify and work diligently to provide corrective measures. The controls have the overall objective of avoiding or minimizing financial loss within the organization. With this in mind, it is imperative that the controls are wide ranging. Long-term arrangement for the supervision of the employees, protection of the organization’s assets, and financial reviews have to be put in place. The possible financial management controls include monitoring of income and expenditure; budgetary controls; having the internal audit regulate the finances of the organization and update reviews; and providing clear and consistent expectations to employees. The measures taken to safeguard the assets of the non-profit organization are referred to as the physical controls. It is critical to monitor employees through proper supervision, which can significantly reduce the possibility of an error or fraud occurring. The accounting of the firm’s finances should be done by qualified, licensed professionals.

Financing The amount of funding required by a non-profit organization differs among the various organizations. This will be determined mostly by the size and goals of the non-profit organization. The bigger the scope and operations of the non-profit organization, the larger the amount of funding is required to assist it in running its activities. There are several sources of funds for non-profit organizations. These include grants from international organizations, corporations, and national governments; sale of goods and services produced by the organization; private donations; and membership dues. Some non-profit organizations are heavily reliant on the funding from the resident government. It is understood, however, that the goals of the non-profit organizations might coincide with those of the government, jus- tifying the government’s donations to these organizations. Some non-profit organizations have different missions and will behave differently and do not accept or rely on grants from governments and intergovernmental organizations so as not to compromise their nature or purpose. Much of the funds generated by the non-profit organizations needs to be spent in provision of services to the clients and meeting their material needs, if that is the case. The overhead costs of the non-profit organizations are expected to be lower than is often seen in for-profit organizations. The overhead costs are the banking and bookkeeping costs, salaries, and office expenses. Ideally, most non-profit organizations are required to have the overhead costs consuming less than 20 percent of the funds generated. There are some extreme cases where the overhead costs are not allowed to go beyond 5 percent to 7 percent. The World Bank was allowed to have the overhead costs to be as high as 37 percent. The drawback with high overhead costs is that the funds for programs may be reduced, and the organization may be criticized for benefiting its staff more than the population that it intends to serve. Lowering the overhead to extreme levels may, on the other hand, result in 10 ◾ Non-Profit Organizations: Real Issues for Public Administrators the operation of the organization being impaired. This, therefore, is a delicate balance to maintain. The desire to lower the wage costs is what drives many non-profit organizations to require staffs that consist of volunteers.

Mission The mission statement of an organization briefly describes the organization’s purpose, its present state, and provides the answers as to why an organization exists, what it does, whom it desires to serve, and how it will go about accomplishing this. Non-profit organizations are concerned with the provision of the core needs to the people or cause that they serve. The founders of these organizations are therefore often driven by compassion to initiate these types of ventures. This compassion should be reflected in the mission statement. The difference that the non-profit -orga nization hopes to bring to society, and the specific activities and programs carried out by the organization, should be mentioned in the mission statement. It should be constructed and worded in a form that communicates an explicit idea of what the non-profit organization desires to be and accomplish. The mission statement should influence the culture, type of decisions, and type of donors that the organization attracts. The mission statement guides the non-profit organization and ensures that it remains true to the initial premise under which it was formed. It is important to have a clearly written and defined mission and vision for any organization.

Vision The vision statement of a non-profit organization provides an explanation of what it aspires to be and to achieve in the future. It is an outline into the optimal desired future state of the organization. The vision statement assists in the formulations and development of the strategic planning process for the non-profit organization. The vision is generally created for the owners of the organization, board of directors, and staff as a guide toward the anticipated future of the non-profit organization. There are several benefits to having well-written vision and mission statements. Through the mission, an organization explains its purpose for existing (current state), and through its vision, it identifies where it is planning to go (future state). This allows for increased alignment of processes and resources, including human and financial.

Organizational Framework The organizational framework of the non-profit organization provides details on how the responsibilities of the organization are structured and shared among the Basic Concepts and Issues of Non-Profit Organizations ◾ 11 employees. It provides an outline of the decision-making processes and flow of work responsibilities and communication involved in the operations of the organization. The organizational structure is used to present a pictorial demonstration of the hierarchical system, plus the different levels of responsibility in the non-profit organization. It is oftentimes included in the literature, websites, and other promo- tional materials of the initiative in order to give information to the potential donors and other stakeholders on how the activities are carried out and coordinated by the non-profit organization. Most donors and funding agencies are usually interested in knowing how the non-profit organization operates before deciding whether to make contributions. This structure reveals the apparent wage burden that the organization is likely to have, plus the level of efficiency it is likely to have. These are factors that determine whether the donors will commit their funds to a particular non-profit organization or seek an alternative organization. It is also helpful to the new employees, as it assists them during the orientation period in the organization. This organization structure is also important to the management of the non-profit organization, as it makes it possible to identify the overstaffed and understaffed departments. The recruiting of new employees or interdepartmental transfers then takes place accordingly. It is advisable to include the community members of the board of directors of a non-profit organization, and further explain the role they play in the decision-making of the organization. The organization structure chart can be used to demonstrate this, and it might put the organization in a better position to receive the funds required.

Membership and Client Documentation Membership rosters and client lists are valuable tools for a non-profit organization. A membership list records historically who was involved with the organization. Newer members of the organization can use this historic list to contact previous members for mentorship or provide clarity as to why certain policies were enacted or organizational decisions were made. Membership rosters are also important for the collection of dues and the distribution of volunteering duties according to the membership’s skills and experiences. A client list is useful for determining who is using the organization’s goods or services and which goods and services are in highest demand. In this way, the organization can focus its efforts on providing what is needed most and avoid wasting time and resources.

Recruitment/Marketing Drives Because non-profit organizations depend so much on their members and clients for their existence, it can become essential for these organizations to engage in 12 ◾ Non-Profit Organizations: Real Issues for Public Administrators activities that will recruit more members or encourage more clients to use their services. Recruiting efforts will replenish membership whenever older members leave the organization or can expand the membership so that the organization can expand its mission. Recruitment and retention efforts can also prevent decreases in revenue received from member dues, donations, and the sale of goods and services. Declines in membership will constrain what the organization can accomplish, which can lead to eventual dissolution of the organization. For organizations that exist to provide goods and services to specific clients, marketing aimed at notifying potential clients of the goods and services that are available can help the organization achieve its mission. To do this, an organization will need to be able to publicly market its goods and services through different media outlets and will need to determine what type of return on investment is acceptable to consider the marketing effort to be sustainable. The organization may want to conduct smaller pilot programs to see what is viable from a marketing perspective.

Donors For many non-profit organizations, donors are critical for their survival. The administrators or the executive board must be able to obtain funding from donors if the organization’s primary mission is to serve clients. For non-profit organizations that rely on membership fees or the sale of goods or services, having donors is not their main revenue stream and will not be as critical for their sustainment of operations.

Infrastructure Needs While many individuals understand and are familiar with large non-profit organizations such as the American Red Cross or United Way, which require mas- sive infrastructure resources, there are many smaller non-profit organizations that require significantly fewer resources than their bigger counterparts. An administrator of a non-profit organization should assess what the organization needs in terms of resources for facilities or information technology requirements. These two categories can be very costly and will need to be budgeted on a yearly basis. Infrastructure costs include, but are not limited to, rent, utilities, licensing fees, and information technology. For organizations that require no facilities or information technology resources, overhead costs may include maintaining a bank account open, attorney fees, or insurance premiums. Many organizations, for example, may be small and spread out over a large geographic area that would not have physical facilities, but may have a website and web-hosted application that is critical to the sustainment of the organization. Basic Concepts and Issues of Non-Profit Organizations ◾ 13

Size of a Non-Pro t Organization The size of an organization may lend itself to be more or less stable, dependent upon the mix and commitment of the members. For a non-profit organization that has paid, full-time administrators, the organization can potentially be much more stable in operation and consistency than a non-profit organization that consists only of volunteers and an executive board that rotates roles and leadership assignments on a regular basis. In addition to a larger membership, there will be, in theory, more individuals that will want to actively participate with the organization and bring in valuable skills and experience that can benefit the organization tremendously.

Volunteers Non-profit organizations traditionally rely heavily on volunteers to carry out the bulk of the organization’s mission to its members and targeted people that the organization serves. If a non-profit organization is large enough, the executive board should seriously consider purchasing liability insurance to protect the organization from unforeseen events (i.e., accidents, canceled conferences due to weather, etc.). Additionally, the organization may want to consider a training program for volunteers (which may very well include elected board members), as well as confidential- ity agreements for volunteers where organizational data is confidential.

Appointed Positions The appointed staff members in most non-profit organizations include those in management by virtue of having specific skills that are required for the roles they play in the organization. The highest governing body in a non-profit organization is the one that is often tasked to make such appointments. Positions that require the appointment include the positions of the program manager, the accounts officer, and the administrative officer. It is then the prerogative of the program manager to identify the people that work under him or her as the project coordinators, followed by the field officers. The appointed management team is tabled to the members of the board, which is the highest decision-making body for most non-profit organizations, for approval.

Financial Reserves The financial reserves are defined as the total surplus of funds that have accumu- lated in the non-profit organization throughout its period of existence. It is calcu- lated by taking the sum of all the surpluses in funds amassed each year, less the 14 ◾ Non-Profit Organizations: Real Issues for Public Administrators deficits experienced. The records of the financial reserves are usually evidenced in the balance sheet. The reserves are considered as the net worth of the organization. They are the amount of resources that would be left over for distribution if the non- profit organization were to close down. The reserves are not always held in terms of cash and can be invested in assets such as vehicles, equipment, and buildings. The reserves serve the purpose of acting as a safety margin for the organization to pay off debts and financial emergencies such as unbudgeted expenditure. They grant the management of the non-profit organization much flexibility in the managing of resources without having to seek the permission of the donors first. The reserves are useful in paying for unplanned for expenses such as sponsoring the maternity leaves of the staff members, replacement of worn out equipment, fees for representation and legal advice, for researching and developing the organization, provision of severance payments, and provision for general emergencies. Most non- profit organizations have challenges in building up reserves. This is because most of the funds are received from donors, and these funds are usually restricted. If there is any surplus of the donor funds, the management is required, as per the agreement with the donor, to carry forward the surplus amount for the next financial period. The organization, therefore, has to focus on generating the needed financial reserves from unrestricted funds. Once the stakeholders’ conditions are met, then the non-profit organization can retain the surpluses for future work. Generation of reserves should be a part of the financing strategy of the non-profit organization. A non-profit organization should have a reserves policy that should be made public. The rationale behind the policy must be explained and justified. Financial reserves can be created by the non-profit organization using a number of methods. The methods of generating reserves include maximizing the unrestricted income, maximizing the potential of the restricted income from donors, maximizing the project income, and minimizing the expenditure that is controllable.

Conference Planning The need for constant familiarization with the problems facing the society that is served by a non-profit organization requires it to regularly hold forums with the target group and the media. These forums are usually in the form of press conferences, roundtables, seminars, debates, and other similar types of events. Indeed, a non-profit organization’s activity level is measured by the number of events it plans and attends annually. Close cooperation with the people served by the organization is very important, as the aim of the non-profit organization is to improve the living conditions of the targeted population. The success of these endeavors requires the non-profit organization to have excellent conference planning. The non-profit organizations’ events should be organized in such a way that they appeal to the targeted audience and draw as many participants as possible. This, therefore, might require the mode of planning and announcement of the Basic Concepts and Issues of Non-Profit Organizations ◾ 15 upcoming events to be unique, hip, and appealing to the individuals needed to attend. It is at these events that the intentions of the organization are presented to the targeted audience and their feedback taken into consideration. Other underly- ing problems that the target group might face that are not addressed by the non- profit organization can also be identified and considered in the activities to be carried out by nongovernmental organizations. Conference planning requires the members of the non-profit organizations to have event planning and management skills. The regional non-profit organization is expected to organize various types of events once a month. The events organized should be planned for at least 30 days in advance. The majority of the events planned by the non-profit organizations are 1-day events. Those that exceed that period usually last no more than 2 days. The time taken in planning and anticipat- ing an event is often dependent on the type of event being planned, but is never less than 30 days. Events taking more than 1 day with international participants may take not less than 60 days of preparation. In choosing the location for the conferences, the capacity of the conference hall is the major determining factor, followed by the price and location of the facility. The accessibility of the conference venue, especially for people with disabilities, is also given consideration.

Controls over Personnel In non-profit organizations, the members of staff should be aware of their responsibilities and the lines of authority in the organization. They should also be informed of the lines of reporting and the levels of responsibility within the organization. There should be no uncertainty in the non-profit organization in regard to whom is responsible for what and to whom to report. The failure of that leads to fraud and costly errors occurring in the organization. What makes it worse in such a situation is the fact that the accountable people cannot be pointed out. The members of the board, who are referred to as trustees, are responsible for the running of the non-profit organization and have the mandate to ensure that the organization is not abused by rogue management, associates, and employees. Their control systems are supposed to be constantly maintained and very rigorous in order to fulfill this mandate. This mandate of having control over the activities of the personnel is exhibited through the procedural controls and the reporting structure of the organization.

PUBLIC RELATIONS II ISSUES

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